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22 U.S.C. § 2697 — Acceptance of gifts on behalf of United States

Federal law — U.S. Code and appendices · legal_authorities

22 U.S.C. § 2697 — Acceptance of gifts on behalf of United States

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Source file: Laws/federal/codes/united-states-code/title-22/section-2697-acceptance-of-gifts-on-behalf-of-united-states--a0e332b227.md
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Source location: Title 22, Chapter 38, § 2697; chapter-038-department-of-state.md

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**(a) Unconditional and conditional gifts** The Secretary of State may accept on behalf of the United States gifts made unconditionally by will or otherwise for the benefit of the Department of State (including the Foreign Service) or for the carrying out of any of its functions. Conditional gifts may be so accepted at the discretion of the Secretary, and the principal of and income from any such conditional gift shall be held, invested, reinvested, and used in accordance with its conditions, except that no gift shall be accepted which is conditioned upon any expenditure which will not be met by the gift or the income from the gift unless such expenditure has been approved by Act of Congress. **(b) Disposition** Any unconditional gift of money accepted under subsection (a), the income from any gift property held under subsection (c) or (d) (except income made available for expenditure under subsection (d)(2)), the net proceeds from the liquidation of gift property under subsection (c) or (d), and the proceeds of insurance on any gift property which are not used for its restoration, shall be deposited in the Treasury of the United States. Such funds are hereby appropriated and shall be held in trust by the Secretary of the Treasury for the benefit of the Department of State (including the Foreign Service). The Secretary of the Treasury may invest and reinvest such funds in interest-bearing obligations of the United States or in obligations guaranteed as to both principal and interest by the United States. Such funds and the income from such investments shall be available for expenditure in the operation of the Department of State (including the Foreign Service) and the performance of its functions, subject to the same examination and audit as is provided for appropriations made for the Foreign Service by the Congress, but shall not be expended for representational purposes at United States missions except in accordance with the conditions that apply to appropriated funds. **(c) Evidences of unconditional gift of intangible personal property** The evidences of any unconditional gift of intangible personal property (other than money) accepted under subsection (a), shall be deposited with the Secretary of the Treasury who may hold or liquidate them, except that they shall be liquidated upon the request of the Secretary of State whenever necessary to meet payments required in the operation of the Department of State (including the Foreign Service) or the performance of its functions. **(d) Use of real property or tangible personal property received unconditionally** (1) The Secretary of State shall hold any real property or any tangible personal property accepted unconditionally pursuant to subsection (a) and shall either use such property for the operation of the Department of State (including the Foreign Service) and the performance of its functions or lease or hire such property, except that any such property not required for the operation of the Department of State (including the Foreign Service) or the performance of its functions may be liquidated by the Secretary of State whenever in the judgment of the Secretary of State the purposes of the gift will be served thereby. The Secretary of State may insure any property held under this subsection. Except as provided in paragraph (2), the Secretary shall deposit the income from any property held under this subsection with the Secretary of the Treasury as provided in subsection (b). (2) The income from any real property or tangible personal property held under this subsection shall be available for expenditure at the discretion of the Secretary of State for the maintenance, preservation, or repair and insurance of such property and any proceeds from insurance may be used to restore the property insured. **(e) Taxation** For the purpose of Federal income, estate, and gift taxes, any gift, devise, or bequest accepted under this section shall be deemed to be a gift, devise, or bequest to and for the use of the United States. **(f) Availability of statutory authorities to Broadcasting Board and Administrator of AID** The authorities available to the Secretary of State under this section with respect to the Department of State shall be available to the Broadcasting Board of Governors and the Administrator of the Agency for International Development with respect to the Board and the Agency.

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Federal law — U.S. Code and appendices · legal_authorities

22 U.S.C. § 3901 — Congressional findings and objectives

**(a)** The Congress finds that— (1) a career foreign service, characterized by excellence and professionalism, is essential in the national interest to assist the President and the Secretary of State in conducting the foreign affairs of the United States; (2) the scope and complexity of the foreign affairs of the Nation have heightened the need for a professional foreign service that will serve the foreign affairs interests of the United States in an integrated fashion and that can provide a resource of qualified personnel for the President, the Secretary of State, and the agencies concerned with foreign affairs; (3) the Foreign Service of the United States, established under the Act of May 24, 1924 (commonly known as the Rogers Act) and continued by the Foreign Service Act of 1946, must be preserved, strengthened, and improved in order to carry out its mission effectively in response to the complex challenges of modern diplomacy and international relations; (4) the members of the Foreign Service should be representative of the American people, aware of the principles and history of the United States and informed of current concerns and trends in American life, knowledgeable of the affairs, cultures, and languages of other countries, and available to serve in assignments throughout the world; and (5) the Foreign Service should be operated on the basis of merit principles. **(b)** The objective of this chapter is to strengthen and improve the Foreign Service of the United States by— (1) assuring, in accordance with merit principles, admission through impartial and rigorous examination, acquisition of career status only by those who have demonstrated their fitness through successful completion of probationary assignments, effective career development, advancement

Source: Supplied U.S. Code snapshot — release unconfirmed · 22 U.S.C. § 3901

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Federal law — U.S. Code and appendices · legal_authorities

22 U.S.C. § 1461 — General authorization

**(a) Dissemination of information abroad** The Secretary and the Broadcasting Board of Governors are authorized to use funds appropriated or otherwise made available for public diplomacy information programs to provide for the preparation, dissemination, and use of information intended for foreign audiences abroad about the United States, its people, and its policies, through press, publications, radio, motion pictures, the Internet, and other information media, including social media, and through information centers, instructors, and other direct or indirect means of communication. **(b) Dissemination of information within the United States** (1) Except as provided in paragraph (2), the Secretary and the Broadcasting Board of Governors may, upon request and reimbursement of the reasonable costs incurred in fulfilling such a request, make available, in the United States, motion pictures, films, video, audio, and other materials disseminated abroad pursuant to this chapter, the United States International Broadcasting Act of 1994 ([22 U.S.C. 6201](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section6201&num=0&edition=prelim) et seq.), the Radio Broadcasting to Cuba Act ([22 U.S.C. 1465](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section1465&num=0&edition=prelim) et seq.), or the Television Broadcasting to Cuba Act ([22 U.S.C. 1465aa](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section1465aa&num=0&edition=prelim) et seq.). Any reimbursement pursuant to this paragraph shall be credited to the applicable appropriation account of the Department of State or the Broadcasting Board of Governors, as appropriate. The Secretary and the Broadcasting Board of Governors shall issue necessary regulations—

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Federal law — U.S. Code and appendices · legal_authorities

22 U.S.C. § 6561 — Abolition of United States International Development Cooperation Agency

**(a) In general** Except for the components specified in subsection (b), the United States International Development Cooperation Agency (including the Institute for Scientific and Technological Cooperation) is abolished. **(b) AID and OPIC exempted** Subsection (a) does not apply to the Agency for International Development or the Overseas Private Investment Corporation.

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Federal law — U.S. Code and appendices · legal_authorities

22 U.S.C. § 6531 — Abolition of United States Information Agency

The United States Information Agency (other than the Broadcasting Board of Governors and the International Broadcasting Bureau) is abolished.

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Federal law — U.S. Code and appendices · legal_authorities

22 U.S.C. § 2056 — Administration

**(a) Authority** In carrying out the provisions of this subchapter, the Secretary may utilize his authority under the provisions of the United States Information and Educational Exchange Act of 1948, as amended [[22 U.S.C. 1431](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section1431&num=0&edition=prelim) et seq.]. **(b) Gifts, bequests, and devises** The Secretary may, in administering the provisions of this subchapter, accept from public and private sources money and property to be utilized in carrying out the purposes and functions of the Center. In utilizing any gifts, bequests, or devises accepted there shall be available to the Secretary the same authorities as are available to him in accepting and utilizing gifts, bequests, and devises to the George P. Shultz National Foreign Affairs Training Center under the provisions of [section 2697 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section2697&num=0&edition=prelim). For the purposes of Federal income, estate, and gift taxes, any gift, devise, or bequest accepted by the Secretary under the authority of this subchapter shall be deemed to be a gift, devise, or bequest to or for the use of the United States. **(c) Report to Congress** The Director of the United States Information Agency shall make periodic reports, as he deems necessary, to the Congress with respect to his activities under the provisions of this subchapter, and such reports shall include any recommendations for needed revisions in this subchapter.

Source: Supplied U.S. Code snapshot — release unconfirmed · 22 U.S.C. § 2056

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Federal law — U.S. Code and appendices · legal_authorities

22 U.S.C. § 2715c — Conservation and disposition of estates

**(a) Conservation of estates abroad** (1) **Authority to act as conservator** — Whenever a United States citizen or national dies abroad, a consular officer shall act as the provisional conservator of the portion of the decedent’s estate located abroad and, subject to paragraphs (3), (4), and (5), shall— (A) take possession of the personal effects of the decedent within his jurisdiction; (B) inventory and appraise the personal effects of the decedent, sign the inventory, and annex thereto a certificate as to the accuracy of the inventory and appraised value of each article; (C) when appropriate in the exercise of prudent administration, collect the debts due to the decedent in the officer’s jurisdiction and pay from the estate the obligations owed by the decedent; (D) sell or dispose of, as appropriate, in the exercise of prudent administration, all perishable items of property; (E) sell, after reasonable public notice and notice to such next of kin as can be ascertained with reasonable diligence, such additional items of property as necessary to provide funds sufficient to pay the decedent’s debts and property taxes in the country of death, funeral expenses, and other expenses incident to the disposition of the estate; (F) upon the expiration of the one-year period beginning on the date of death (or after such additional period as may be required for final settlement of the estate), if no claimant shall have appeared, after reasonable public notice and notice to such next of kin as can be ascertained with reasonable diligence, sell or dispose of the residue of the personal estate, except as provided in subparagraph (G), in the same manner as United States Government-owned foreign excess property; (G) transmit to the custody of the Secretary of St

Source: Supplied U.S. Code snapshot — release unconfirmed · 22 U.S.C. § 2715c

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 170 — Charitable, etc., contributions and gifts

**(a) Allowance of deduction** (1) **General rule** — There shall be allowed as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year. A charitable contribution shall be allowable as a deduction only if verified under regulations prescribed by the Secretary. (2) **Corporations on accrual basis** — In the case of a corporation reporting its taxable income on the accrual basis, if— (A) the board of directors authorizes a charitable contribution during any taxable year, and (B) payment of such contribution is made after the close of such taxable year and on or before the 15th day of the fourth month following the close of such taxable year, then the taxpayer may elect to treat such contribution as paid during such taxable year. The election may be made only at the time of the filing of the return for such taxable year, and shall be signified in such manner as the Secretary shall by regulations prescribe. (3) **Future interests in tangible personal property** — For purposes of this section, payment of a charitable contribution which consists of a future interest in tangible personal property shall be treated as made only when all intervening interests in, and rights to the actual possession or enjoyment of, the property have expired or are held by persons other than the taxpayer or those standing in a relationship to the taxpayer described in section 267(b) or 707(b). For purposes of the preceding sentence, a fixture which is intended to be severed from the real property shall be treated as tangible personal property. **(b) Percentage limitations** (1) **Individuals** — In the case of an individual, the deduction provided in subsection (a) shall be limited as provided in the succeeding subparagra

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 170

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 2055 — Transfers for public, charitable, and religious uses

**(a) In general** For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate the amount of all bequests, legacies, devises, or transfers— (1) to or for the use of the United States, any State, any political subdivision thereof, or the District of Columbia, for exclusively public purposes; (2) to or for the use of any corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), and the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual, which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office; (3) to a trustee or trustees, or a fraternal society, order, or association operating under the lodge system, but only if such contributions or gifts are to be used by such trustee or trustees, or by such fraternal society, order, or association, exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, such trust, fraternal society, order, or association would not be disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation, and such trustee or trustees, o

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2055

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Federal law — U.S. Code and appendices · legal_authorities

22 U.S.C. § 2697 — Acceptance of gifts on behalf of United

Page 1131 TITLE 22—FOREIGN RELATIONS AND INTERCOURSE § 2697 in foreign currency exchange rates and overseas wage and price changes which occur after Nov. 30 of the ear- lier of the calendar year which ended during the fiscal year preceding such fiscal year or the calendar year which preceded the calendar year during which the au- thorization of appropriations for such fiscal year was enacted, for provision authorizing appropriations to offset adverse fluctuations in foreign currency ex- change rates occurring after Nov. 30 of the preceding fiscal year, and added pars. (2) to (6). Statutory Notes and Related Subsidiaries REFERENCES TO DIPLOMATIC AND CONSULAR PROGRAMS ACCOUNT References to the Diplomatic and Consular Programs account to be construed to include the Diplomatic Pro- grams account in fiscal year 2020 and each fiscal year thereafter. See par. (7) of title I of div. G of Pub. L. 116–94, set out as a note under section 2651 of this title. EFFECTIVE DATE Pub. L. 96–60, title I, § 105(b), Aug. 15, 1979, 93 Stat. 396, provided that: ‘‘The amendment made by subsection (a) [enacting this section] shall take effect on October 1, 1979.’’ § 2697. Acceptance of gifts on behalf of United States (a) Unconditional and conditional gifts The Secretary of State may accept on behalf of the United States gifts made unconditionally by will or otherwise for the benefit of the De- partment of State (including the Foreign Serv- ice) or for the carrying out of any of its func- tions. Conditional gifts may be so accepted at the discretion of the Secretary, and the prin- cipal of and income from any such conditional gift shall be held, invested, reinvested, and used in accordance with its conditions, except that no gift shall be accepted which is conditioned

Source: Supplied 2024 U.S. Code historical extraction · 22 U.S.C. § 2697

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